N.M. Stat. § 4-44-32
Any county officer who shall willfully fail to account for or pay over as required by law any and all fees, commissions, mileage, per diem or moneys earned by him, which heretofore have, or hereafter may, come into his hands by virtue of his office, shall be deemed guilty of embezzlement, and upon conviction thereof shall be punished by a fine of not more than five thousand dollars [($5,000)], or by imprisonment for not more than five years, or both, and in addition thereto shall be summarily removed from office by the court imposing sentence.
And any officer who shall willfully fail or neglect to discharge the duties of his office, upon conviction thereof, shall be punished by a fine of not more than one thousand dollars [($1,000)], or by imprisonment for not more than six months, or both, and in addition thereto shall be summarily removed from office by the court imposing sentence.
Any such officer who shall willfully swear falsely as to any itemized account required by this act to be rendered under oath shall be deemed guilty of perjury, and upon conviction thereof shall be punished by imprisonment for not less than two nor more than five years, and shall be summarily removed from office by the court imposing sentence.
NMS § 4-44-32